Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of the air passenger duty rate increases for commercial airlines on the international competitiveness of UK hub airports relative to major European aviation hubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is committed to the long-term future of the aviation sector and recognises the importance of maintaining a thriving and competitive aviation sector in the UK to deliver connectivity. The Government is clear that APD is an appropriate tax that ensures airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. Other countries also have different forms of aviation taxes.
Following previous changes to Air Passenger Duty (APD) rates to account for below inflation rates, at Budget 2025, the Government made the decision to uprate APD rates in line with RPI from 1 April 2027 and rounded to the nearest penny. This constitutes a real terms freeze.
The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the answer of 6 March 2026 to Question 116216 on Airports: Business Rates, if she will provide a relevant hyperlink to the revised guidance.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Guidance for assessing the rateable value of airports in the 2026 Rating List for which hereditaments were valued in 2024 can be found here: https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/airports-practice-note-2026
The guidance sets out that there are no changes from the 2023 rating list approach for major international and regional airports using the receipts and expenditure basis of valuation.
To provide long term predictability and stability for the sector, the Government published a Call for Evidence exploring concerns airports and a small number of other ratepayers have raised around the ‘Receipts & Expenditure’ valuation methodology and its impacts on long-term, high value investments. Through this Call for Evidence, we will seek to address issues raised ahead of the 2029 revaluation.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential implications for its policies of (a) per-kilometre road charging schemes for electric vehicles in other countries, including Iceland and (b) Iceland’s EV market share following the introduction of per-km charging for electric and hybrid vehicles.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government considers international evidence when developing tax policy, including approaches taken by other countries, including Iceland, to mileage-based charges for electric and hybrid vehicles.
Unlike in some other countries where EV purchase incentives were reduced alongside the introduction of mileage charges to replace fuel duty, the UK is expanding these incentives to encourage further uptake. 80% of eVED revenue from the first three years is being reinvested to extend support for EVs and the auto manufacturing industry.
In addition, the eVED rate paid by electric car drivers will be half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers, with a reduced rate for plug-in hybrid drivers.
The Government is also helping drivers and the automotive sector make the switch to EVs through investing over £7.5 billion out to 2035, including £2 billion for the Electric Car Grant, and further support for chargepoint rollout.
There are now over two million EVs registered in the UK and March was the biggest ever month for EV sales in the UK.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made a sector-specific assessment of the potential impact of changes to the non-domicile tax regime on the competitiveness of the maritime sector; whether (a) she (b) Treasury Ministers and (c) officials have discussed with representatives of the shipping industry the potential impact of the changes to the non-domicile tax regime on the likelihood of the relocation of shipowners or maritime investment from the UK; and whether she has made an assessment of the potential impact of changes in the number of shipowners and the level of maritime investment on (i) the level of (A) tonnage tax revenues, (B) maritime employment and (ii) the UK’s position as a global shipping centre.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is committed to addressing unfairness in the tax system, so that everyone who makes their home in the UK pays their taxes here.
That is why the Government removed the outdated concept of domicile status from the tax system from April 2025 and replaced it with a new internationally competitive residence-based regime, focused on attracting the best talent and investment to the UK.
Treasury Ministers regularly meet with a wide variety of representatives from different industries, and the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance. The Government set out its assessment of the impact of the changes here:
Information on all meetings held by Treasury Ministers can be found here:
https://www.gov.uk/government/collections/hm-treasury-ministerial-overseas-travel-and-meetings
On the Maritime industry, the Government continues to support the sector, including by providing £448m of funding for maritime decarbonisation, updating the National Policy Statement for Ports, fostering an environment for port investment, backing maritime skills and seafarers’ rights.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions she has had with Cabinet colleagues on the potential use of frozen Russian sovereign assets and funds from the sale of Chelsea Football Club to support Ukraine.
Answered by Rachel Blake - Economic Secretary (HM Treasury)
While I am unable to comment on private Cabinet or committee discussions, I can assure you that the Government is doing everything within its powers to ensure that the full proceeds from the sale of Chelsea Football Club are used for humanitarian purposes in Ukraine. As the Prime Minister, the Foreign Secretary, and the Chancellor have each made clear, we are committed to these funds reaching the people of Ukraine, who continue to face profound humanitarian need as a result of Russia’s ongoing aggression.
Separately, the government continues to consider ways in which Russia’s immobilised sovereign assets can be used to support Ukraine. The G7 has continued to commit to these assets remaining immobilised until Russia ends its war of aggression and pays reparations.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 March 2026 to Question 120278 on Electric Vehicles: Costs, whether she will publish the analysis underpinning the estimated monthly cost savings under the proposed Government’s proposed electric Vehicle Excise Duty.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In answer to Question 120278 the Government set out that analysis suggests that the average EV driver will pay around £20 a month under the Government’s eVED proposals once the new policy starts in 2028, roughly half the equivalent rate for a petrol car.
This is based on an average EV driving 8,000 miles per year subject to an eVED rate of three pence per mile. The average EV driver will therefore pay £240 - or £20 per month - in eVED, while an average petrol/diesel car driving the same distance will pay around £480 in fuel duty, or six pence per mile.
The Government has set out expected impacts from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is the current revenue to the Exchequer of VAT from pilot training; and what would the estimated net cost to the Exchequer be of removing VAT from pilot training.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC does not hold information on the VAT revenue from pilot training.
This is because businesses are not required to provide a breakdown by product or service on their VAT returns, as this would impose an excessive administrative burden.
I refer the Honourable Member to my answer of 21 January 2026 (UIN 105280) stating that the Government has no plans to change policy in this area.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 March 2026 to Question 118908, what assessment underpins increases in rateable values of up to 295% for UK civil airports between 1 April 2021 and 1 April 2024; and what specific economic indicators were used to determine those increases.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
All assessments are underpinned by statutory assumptions defined in Schedule 6 of the Local Government Finance Act 1988.
For the 2026 revaluation, we consider general economic circumstances and the receipts and expenditure relevant to individual airports at the valuation date 1 April 2024. As this is the first revaluation since Covid, a large number of ratepayers may see a significant increase in rateable value compared to the previous valuation date 1 April 2021, when the country was in a pandemic lockdown.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has had discussions with garage owners on the potential impact of the cost of taking EV cars to have their pay per mile mileage checked for eVED on motorists.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, to create a fair tax system whilst also taking steps to ensure that driving an electric vehicle (EV) remains an attractive choice for consumers.
The Government published a consultation which set out further detail on how eVED will work and sought views on its design and implementation. This included a commitment to engage with garages on the costs of mileage checks and MOT fees.
As part of the consultation process, the government has undertaken a programme of engagement involving a range of stakeholders, including garages, and is committed to continuing to engage closely on the implementation of eVED in the lead up to April 2028.
The consultation closed on 18 March 2026. The government is considering responses and will publish a response in due course.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 3 March 2026 to Question 115998, if she will publish the full list of factors used to calculate the (a) rate for each vehicle and (b) rates and thresholds rates and thresholds of taxes and reliefs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads, and as in my previous response, rates for different vehicles vary according to a range of factors.
The rates payable for different vehicle types and the factors which determine them are set out in the V149 and V149/1 rates tables published by the Driver and Vehicle Licensing Agency (DVLA), and which can be found here: https://www.gov.uk/government/publications/rates-of-vehicle-tax-v149
The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.